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Supreme Court of India

Purchasers responsible to verify GST registration of seller on GST Portal: SC

January 12, 2024 18471 Views 0 comment Print

Explore the Deputy Assistant Commissioner vs. Arhaan Ferrous case. Learn about buyer’s responsibility in verifying GST registration on GST portal. Detailed analysis and Supreme Court verdict.

Tea Blending Not Manufacturing under UP Trade Tax Act: SC

January 12, 2024 2295 Views 0 comment Print

Landmark judgment by Supreme Court on Commissioner of Trade Tax vs. Mishra Tea Blending. Blending and packing tea not considered manufacturing under UP Trade Tax Act. Full text analysis.

No statutory set off or insolvency set off was applicable to CIRP under IBC

January 11, 2024 864 Views 0 comment Print

Statutory set off or insolvency set off was not applicable to Corporate Insolvency Resolution Process (CIRP) under the Insolvency and Bankruptcy Code, 2016 (IBC).

Hiring of motor vehicles/ cranes doesn’t attract Sales Tax or VAT

January 11, 2024 942 Views 0 comment Print

Supreme Court held that contract involving hiring of motor vehicles/ cranes, without transfer of right to use, is not covered by provisions of Sales Tax Act or the VAT Act.

SC Directs 6% Interest on JVAT Act Refund: Jharkhand vs Kirloskar

January 11, 2024 540 Views 0 comment Print

Supreme Court orders 6% interest on JVAT Act refund in State of Jharkhand vs Kirloskar Brothers case. Full text of the judgment and implications discussed.

NCLAT Cannot Direct NCLT to Admit IBC Petition Without Merit Evaluation: SC

January 10, 2024 594 Views 0 comment Print

Explore the Maneesh Pharmaceuticals Ltd vs. Export Import Bank case. Supreme Court emphasizes NCLT evaluation on merits before admitting Section 7 petition under IBC.

Supreme Court Dismisses UP’s GST Demand Against Vivo Mobile

January 10, 2024 3525 Views 0 comment Print

Read the full text of the Supreme Court judgment dismissing Uttar Pradesh Govt’s appeal against quashing a 235.52 Cr demand on Vivo Mobile India. Analysis and implications included.

Limitation Bar Can’t be Bypassed by Resorting to Article 136 Proceedings When Statutory Appeal is Available: SC

January 7, 2024 642 Views 0 comment Print

Supreme Court dismisses SLP due to delay, emphasizes statutory appeal availability. Explore the judgment on Gopal Krishnan vs. Ravindra Beleyur case and its implications

IBC Section 30(2)(b)(ii): Dissenting Financial Creditor Payment Referred to Larger Bench

January 6, 2024 882 Views 0 comment Print

Supreme Court held that question that whether Section 30(2)(b)(ii) of the Insolvency and Bankruptcy Code, 2016, as amended in 2019, entitles the dissenting financial creditor to be paid the minimum value of its security interest should be referred to a larger Bench.

Tenant Cannot Claim Adverse Possession Against Landlord: SC

January 6, 2024 28386 Views 0 comment Print

In a landmark judgment, Supreme Court rules against adverse possession claims by tenants. Detailed analysis of Brij Narayan Shukla vs. Sudesh Kumar case.

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